Readings in Management Accounting
4th Edition
Published on 11. September 2003
Book
Paperback/Softback
320 pages
978-0-13-142215-5 (ISBN)
Description
This reader contains over forty recent business press and academic articles-all representing state-of-the-art thinking and examples on a wide variety of management accounting topics in many types of service and manufacturing contexts. The articles parallel the contents of Management Accounting 4/e (Atkinson, et al.), but can be used with any core management and cost accounting text. Grids in the Instructor's Manual help correlate the readings to many popular texts.
More details
Edition
4th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 279 mm
Width: 216 mm
Thickness: 16 mm
Weight
660 gr
ISBN-13
978-0-13-142215-5 (9780131422155)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
S. Mark Young
Readings in Management & Accounting
Book
02/2007
5th Edition
Pearson
€19.80
Article exhausted; check for reprint
Previous edition
S. Mark Young
Readings in Management Accounting
Book
08/2000
3rd Edition
Pearson
€37.13
Article exhausted; check for reprint
Person
S. Mark Young holds the KPMG Professor of Accounting and is also Professor of Management and Organization at the Marshall School of Business, University of Southern California. Previously, Dr. Young served as the Associate Dean for Academic Planning and Associate Dean and Academic Director of the Marshall MBA (Full-Time MBA) Program. Professor Young received an A.B. from Oberlin College (Economics), an M. Acc. from the Ohio State University, and a Ph.D. from the University of Pittsburgh.
Professor Young has published research in a variety of journals including The Accounting Review, Accounting, Organizations and Society, and the Journal of Accounting Research. Currently, he is on the editorial board of four major journals and was past Associate Editor for The Accounting Review. Much of his research has been sponsored by major research grants from the National Science Foundation, the Consortium for Advanced Manufacturing International, and The Institute of Management Accountants. In 1994, Young and coauthor Professor Frank Selto won the Notable Contributions to the Management Accounting Literature Award. His most recent book is Implementing Management Innovations: Lessons Learned from Activity-Based Manufacturing in the US. Automobile Industry (coauthored with Shannon Anderson, Kluwer Academic Press, 2001). This book won the Notable Contributions to the Management Accounting Literature Award for 2003.
Dr. Young has extensive executive teaching and consulting experience having taught in executive programs for DaimlerChrysler, Texas Instruments, Shell Oil, AMGEN and British Airways. Most recently, Dr. Young has had consulting or research relationships with the First Data Corporation, the Chrysler Corporation, Texas Instruments, and Southwest Airlines. He has won four outstanding teaching awards at the undergraduate and graduate levels, including the Golden Apple Teaching Award at USC. In 2003, Professor Young was named a Faculty Fellow at the Center for Excellence in Teaching at USC. Only five faculty members across all academic departments at USC received this award.
Professor Young also maintains an interest in popular culture particularly in the areas of science fiction and vintage space toys. He has written articles for Filmfax Magazine-The Magazine of Unusual Film and Television, The Old Toy Soldier, and The Scoop (an online magazine devoted to popular culture). Recently, he and coauthors Mike Richardson and Steve Duin published, Blast Off! Rockets, Robots, Ray Guns, and Rarities from the Golden Age of Space Toys (Dark Horse Books, 2001) a volume on the social history of vintage space toys. This book served as the museum show catalog for Blast Off! Space Toys and the American Imagination at The California Center for the Arts in Escondido, California in 2001 and accompanied another major show at the Museum of Science and Industry in Chicago in 2002.
Professor Young has published research in a variety of journals including The Accounting Review, Accounting, Organizations and Society, and the Journal of Accounting Research. Currently, he is on the editorial board of four major journals and was past Associate Editor for The Accounting Review. Much of his research has been sponsored by major research grants from the National Science Foundation, the Consortium for Advanced Manufacturing International, and The Institute of Management Accountants. In 1994, Young and coauthor Professor Frank Selto won the Notable Contributions to the Management Accounting Literature Award. His most recent book is Implementing Management Innovations: Lessons Learned from Activity-Based Manufacturing in the US. Automobile Industry (coauthored with Shannon Anderson, Kluwer Academic Press, 2001). This book won the Notable Contributions to the Management Accounting Literature Award for 2003.
Dr. Young has extensive executive teaching and consulting experience having taught in executive programs for DaimlerChrysler, Texas Instruments, Shell Oil, AMGEN and British Airways. Most recently, Dr. Young has had consulting or research relationships with the First Data Corporation, the Chrysler Corporation, Texas Instruments, and Southwest Airlines. He has won four outstanding teaching awards at the undergraduate and graduate levels, including the Golden Apple Teaching Award at USC. In 2003, Professor Young was named a Faculty Fellow at the Center for Excellence in Teaching at USC. Only five faculty members across all academic departments at USC received this award.
Professor Young also maintains an interest in popular culture particularly in the areas of science fiction and vintage space toys. He has written articles for Filmfax Magazine-The Magazine of Unusual Film and Television, The Old Toy Soldier, and The Scoop (an online magazine devoted to popular culture). Recently, he and coauthors Mike Richardson and Steve Duin published, Blast Off! Rockets, Robots, Ray Guns, and Rarities from the Golden Age of Space Toys (Dark Horse Books, 2001) a volume on the social history of vintage space toys. This book served as the museum show catalog for Blast Off! Space Toys and the American Imagination at The California Center for the Arts in Escondido, California in 2001 and accompanied another major show at the Museum of Science and Industry in Chicago in 2002.
Content
1. Management Accounting: Information that Creates Value.
P. Drucker, Be Data Literate-Know What to Know. W. L. Ferrara, Cost/Management Accounting: The 21st Century Paradigm. A. Kogan, E F. Sudit, and M. A. Vasarhelyi, Management Accounting in the Era of Electronic Commerce.
2. A Framework for Management Accounting and Control Systems.
J. Shank and V. Govindarajan, Strategic Cost Management and the Value Chain. F. H. Selto and D. W. Jasinksi, ABC and High Technology: A Story with a Moral. J. G. Kreuze and G. E. Newell, ABC and Life-Cycle Costing for Environmental Expenditures.
3. Traditional Cost Management Systems.
R. Cooper and R. S. Kaplan, How Cost Accounting Distorts Product Costs. H. P. Roth and T. L. Albright, What Are the Costs of Variability? R. Drtina, The Outsourcing Decision. R. Cooper, Does Your Company Need a New Cost System? N. Raffish, How Much Does that Product Really Cost? W. M. Baker, T. D. Fry, and K. Karwan, The Rise and Fall of Time-Based Manufacturing. L. Gordon and M. Loeb, Distinguishing Between Direct and Indirect Costs Is Crucial for Internet Companies.
4. Activity Based Cost Management Systems.
T. L. Estrin, J. Kantor, and D. Albers, Is ABC Suitable for Your Company? G. Foster, M. Gupta, L. Sjoblom, Customer Profitability Analysis: Challenges and New Directions. R. S. Kaplan and V. G. Narayanan, Measuring and Managing Customer Profitability. R. B. Sweeny and J. W. Mays, ABM Lifts Bank's Bottom Line. L. P. Carr, Unbundling the Cost of Hospitalization.
5. Management Accounting Information for Activity and Process Decisions.
A. Faye Borthick and H. P. Roth, Accounting for Time: Reengineering Business Processes to Improve Responsiveness. R. Campbell, P. Brewer, and T. Mills, Designing an Information System Using Activity-Based Costing and the Theory of Constraints. M. D. Shields and S. M. Young, Effective Long-Term Cost Reduction: A Strategic Perspective. G. T. Lucierr and S. Seshadri, GE Takes Six Sigma Beyond the Bottom Line.
6. Cost Information for Pricing and Product Planning.
E. Shim, and E. F. Sudit, How Manufacturers Price Products. R. J. Lewis, Activity-Based Costing for Marketing. K. H. Manning, Distribution Channel Profitability. M. E. Bayou and A. Reinstein, Formula for Success: Target Costing for Cost-Plus Pricing Companies.
7. Management Accounting and Control Systems: Assessing Performance Over the Entire Value Chain.
R. Cooper and W. B. Chew, Control Tomorrow's Costs Through Today's Designs. T. Albright, The Use of Target Costing in Developing the Mercedes Benz M-Class. T. Albright and S. Davis, The Elements of Supply Chain Management. B. Hamner and C. H. Stinson, Managerial Accounting and Environmental Compliance Costs. S. M. Young, Implementing Management Innovations Successfully: Principles for Lasting Change.
8. Motivating Behavior in Management Accounting and Control Systems.
K. Merchant, The Control Function of Management. A. Kohn, Why Incentive Plans Cannot Work. J. Pfeffer, Six Dangerous Myths About Pay.
9. The Balanced Scorecard.
R. S. Kaplan and D. P. Norton, Using the Balanced Scorecard as a Strategic Management System. R. S. Kaplan and D. P. Norton, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. R. S. Kaplan and D. P. Norton, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. M. Green, J. Garrity, A. Gumbus, and B. Lyons, Pitney Bowes Calls for New Metrics.
10. Using Budgets to Achieve Organizational Objectives.
Drtina, R., S. Hoeger, and J. Schaub, Continuous Budgeting at the Hon Company. C. Bart, Budgeting Gamesmanship. S. Hornyak, Budgeting Made Easy. M. Jensen, Corporate Budgeting is Bad-Let's Fix It. J. Hope and R. Fraser, Beyond Budgeting.
11. Capital Budgeting.
S. Coburn, H. Grove and T. Cook, How ABC was Used in Capital Budgeting. S. Kalagnanam, and S. K. Schmidt, Analyzing Capital Investments in New Products. S. Gamster, Using Activity Based Management to Justify ERP Implementations.
12. Responsibility Centers and Financial Control.
Kaplan, D. Weiss, and E. Desheh, Transfer Pricing with ABC. P. A. Dierks and A. Patel, What is EVA, and How Can It Help Your Company? M. Epstein and S. D. Young, 'Greening' with EVA.
P. Drucker, Be Data Literate-Know What to Know. W. L. Ferrara, Cost/Management Accounting: The 21st Century Paradigm. A. Kogan, E F. Sudit, and M. A. Vasarhelyi, Management Accounting in the Era of Electronic Commerce.
2. A Framework for Management Accounting and Control Systems.
J. Shank and V. Govindarajan, Strategic Cost Management and the Value Chain. F. H. Selto and D. W. Jasinksi, ABC and High Technology: A Story with a Moral. J. G. Kreuze and G. E. Newell, ABC and Life-Cycle Costing for Environmental Expenditures.
3. Traditional Cost Management Systems.
R. Cooper and R. S. Kaplan, How Cost Accounting Distorts Product Costs. H. P. Roth and T. L. Albright, What Are the Costs of Variability? R. Drtina, The Outsourcing Decision. R. Cooper, Does Your Company Need a New Cost System? N. Raffish, How Much Does that Product Really Cost? W. M. Baker, T. D. Fry, and K. Karwan, The Rise and Fall of Time-Based Manufacturing. L. Gordon and M. Loeb, Distinguishing Between Direct and Indirect Costs Is Crucial for Internet Companies.
4. Activity Based Cost Management Systems.
T. L. Estrin, J. Kantor, and D. Albers, Is ABC Suitable for Your Company? G. Foster, M. Gupta, L. Sjoblom, Customer Profitability Analysis: Challenges and New Directions. R. S. Kaplan and V. G. Narayanan, Measuring and Managing Customer Profitability. R. B. Sweeny and J. W. Mays, ABM Lifts Bank's Bottom Line. L. P. Carr, Unbundling the Cost of Hospitalization.
5. Management Accounting Information for Activity and Process Decisions.
A. Faye Borthick and H. P. Roth, Accounting for Time: Reengineering Business Processes to Improve Responsiveness. R. Campbell, P. Brewer, and T. Mills, Designing an Information System Using Activity-Based Costing and the Theory of Constraints. M. D. Shields and S. M. Young, Effective Long-Term Cost Reduction: A Strategic Perspective. G. T. Lucierr and S. Seshadri, GE Takes Six Sigma Beyond the Bottom Line.
6. Cost Information for Pricing and Product Planning.
E. Shim, and E. F. Sudit, How Manufacturers Price Products. R. J. Lewis, Activity-Based Costing for Marketing. K. H. Manning, Distribution Channel Profitability. M. E. Bayou and A. Reinstein, Formula for Success: Target Costing for Cost-Plus Pricing Companies.
7. Management Accounting and Control Systems: Assessing Performance Over the Entire Value Chain.
R. Cooper and W. B. Chew, Control Tomorrow's Costs Through Today's Designs. T. Albright, The Use of Target Costing in Developing the Mercedes Benz M-Class. T. Albright and S. Davis, The Elements of Supply Chain Management. B. Hamner and C. H. Stinson, Managerial Accounting and Environmental Compliance Costs. S. M. Young, Implementing Management Innovations Successfully: Principles for Lasting Change.
8. Motivating Behavior in Management Accounting and Control Systems.
K. Merchant, The Control Function of Management. A. Kohn, Why Incentive Plans Cannot Work. J. Pfeffer, Six Dangerous Myths About Pay.
9. The Balanced Scorecard.
R. S. Kaplan and D. P. Norton, Using the Balanced Scorecard as a Strategic Management System. R. S. Kaplan and D. P. Norton, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. R. S. Kaplan and D. P. Norton, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. M. Green, J. Garrity, A. Gumbus, and B. Lyons, Pitney Bowes Calls for New Metrics.
10. Using Budgets to Achieve Organizational Objectives.
Drtina, R., S. Hoeger, and J. Schaub, Continuous Budgeting at the Hon Company. C. Bart, Budgeting Gamesmanship. S. Hornyak, Budgeting Made Easy. M. Jensen, Corporate Budgeting is Bad-Let's Fix It. J. Hope and R. Fraser, Beyond Budgeting.
11. Capital Budgeting.
S. Coburn, H. Grove and T. Cook, How ABC was Used in Capital Budgeting. S. Kalagnanam, and S. K. Schmidt, Analyzing Capital Investments in New Products. S. Gamster, Using Activity Based Management to Justify ERP Implementations.
12. Responsibility Centers and Financial Control.
Kaplan, D. Weiss, and E. Desheh, Transfer Pricing with ABC. P. A. Dierks and A. Patel, What is EVA, and How Can It Help Your Company? M. Epstein and S. D. Young, 'Greening' with EVA.